6. Exemption from Tax and Deduction from turnover of Imports
1. Subject to the production of the documents to the satisfaction of the commissioner, no tax shall be payable under this Act in respect of entry of consignment of specified goods into a local area , where-
(a) the entry of specified goods by or on behalf of a registered dealer involves sales return within six months from the date of sale under the west Bengal value added tax Act, 2003 or the west Bengal sales tax, 1994, by such dealer;
(b) The entry by or on behalf of a dealer or an importer other than dealer relates to specified goods manufactured in another local area within the state using specified goods on which tax is paid or payable under this act;
(c) The entry of specified goods by or on behalf of a registered dealer involves sales return within six months from the date of sale under the central sales tax act, 1956, by such dealer
(d) Such specified goods being entered by any person or on his account in his personal effects or for shifting of his residence.
(e) Such specified goods is consigned by defence group under the ministry of defence, government of India
(f) Such consignment of goods is for bond to bond transfer by customs group, where the specified goods are moved under seal of custom department and supported by a declaration similar to the declaration mentioned in clause (e) of rule 99 of the west Bengal value added tax rules, 2005
(g) Such specified goods is consigned to any diplomatic missio9n or to an officer of any such diplomatic mission or to any person of such diplomatic mission or to any organization of the united nations for their official use;
(h) The import value in respect of entry of a consignment of specified goods into a local area from another local area within the state does not exceed twenty five thousand rupees.
(2) Subject to the production of the documents to the satisfaction of the commissioner, the import value of a specified goods returned in the same form by a registered dealer within six months of entry of such goods into local area to the consignor outside west Bengal, shall be allowed as deduction from the turnover of imports of dealer if it is proved that the tax was originally paid under the act at the time of entry of such specified goods into the local area and where such dispatch outside the state relates to the purchase return by such registered dealer or return out of the specified goods received on stock transfer from outside the state. |